TAX AVOIDANCE DAN MEKANISME GOOD CORPORATE GOVERNANCE: DAMPAKNYA TERHADAP MANAJEMEN LABA

Keysha Belynda Tyva Panggabean, . (2025) TAX AVOIDANCE DAN MEKANISME GOOD CORPORATE GOVERNANCE: DAMPAKNYA TERHADAP MANAJEMEN LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research aimed at determining the effect of tax avoidance and the mechanisms of good corporate governance. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the period of 2021-2024. The study uses a sample of 236 companies, selected through the purposive sampling method. A Random Effect Model with multiple linear regression is applied using STATA 17 software. The results of this study show that tax avoidance has a positive effect on earnings management. Meanwhile, the good corporate governance mechanisms used in the study, such as institutional ownership has no effect on earnings management, family has no effect on earnings management, and independent commissioners has no effect on earnings management.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2110112143] [Pembimbing: Shinta Widyastuti] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords:	earnings management, tax avoidance, institusional ownership, family ownership, board independence, profitability
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	KEYSHA BELYNDA TYVA PANGGABEAN
Date Deposited:	20 Aug 2025 07:21
Last Modified:	20 Aug 2025 07:21
URI:	http://repository.upnvj.ac.id/id/eprint/37811

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